SDLTM20270 - Freeports and Investment Zones relief 바카라 사이트“ attributing chargeable consideration
It is the chargeable consideration, not the area of the land, that is apportioned when determining what land and buildings are intended to be used in a qualifying manner.
It will be necessary to identify and measure which areas are intended for use in particular ways to assess how much, if any, of the related consideration qualifies for use in a qualifying manner and therefore qualifies for relief. The actual use of those areas that have been identified as meeting the 바카라 사이트˜use in a qualifying manner바카라 사이트™ test, and whose consideration qualified for relief, will need to be monitored in the 바카라 사이트˜control period바카라 사이트™ following purchase in case the conditions for withdrawal of relief are met.
The apportionment of consideration to land and buildings for the 바카라 사이트˜use in a qualifying manner바카라 사이트™ test is done on a just and reasonable basis (para 7(1)).
There may be more than one method of apportioning the land and buildings intended for 바카라 사이트˜use in a qualifying manner바카라 사이트™ that meets the just and reasonable test.
Apportionment might be on the basis of the percentage areas quoted in planning applications, where appropriate, or alternatively of floor space relating to the respective uses. Other methods of apportionment will be considered as part of a claim. Each case will be considered on its merits.
All relevant documentation should be retained in support of the apportionment stated in the land transaction return.